IDEAS home Printed from https://ideas.repec.org/a/eme/ijppmp/v58y2009i8p787-802.html
   My bibliography  Save this article

The interrelations of decision‐making rationales around BSC adoptions in Finnish municipalities

Author

Listed:
  • Antti Ilmari Rautiainen

Abstract

Purpose - The purpose of this paper is to analyze the interrelations of the decision‐making rationales around accounting performance measurement (PM) adoptions in Finnish municipalities. Previous studies informed by new institutional sociology (NIS), have tended to assume that accounting PM adoptions occur because of either “rational” or “institutional” reasons. The accuracy of this “polar” view is empirically analyzed in this paper (as called for by Ribeiro and Scapens). Design/methodology/approach - Survey data (199 responses, 48 per cent response rate) were analyzed with factor analyses using, for example, SPSS and LISREL programs. Findings - The decision‐making rationales (factors) around Balanced Scorecard (BSC) adoption were labeled “mimetic”, “rational” and “normative‐experimental”. Mimetic rationale correlated negatively with the other factors. Research limitations/implications - The data was small. Further, as case studies and LISREL diagnostics often suggest, there may be other forces involved in PM adoption related decision‐making. Practical implications - Understanding the interplay of the various pressures may facilitate the management of PM development projects. Originality/value - Rational and institutional rationales are opposed also in the Finnish public sector (corroborating DiMaggio and Powell), but this “polar” view needs to be amended with individual or “experimental” aspects (corroborating Granlund). Acknowledging all three rationales refines public sector PM adoption literature (Lapsley and Wright). Finally, the rationales were interrelated, i.e. able to interact or counteract in PM adoption related decision‐making.

Suggested Citation

  • Antti Ilmari Rautiainen, 2009. "The interrelations of decision‐making rationales around BSC adoptions in Finnish municipalities," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 58(8), pages 787-802, October.
    • Handle: RePEc:eme:ijppmp:v:58:y:2009:i:8:p:787-802
    DOI: 10.1108/17410400911000417
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/17410400911000417/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/17410400911000417/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/17410400911000417?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Dag Øivind Madsen & Stig Risvik & Tonny Stenheim, 2017. "The diffusion of Lean in the Norwegian municipality sector: An exploratory survey," Cogent Business & Management, Taylor & Francis Journals, vol. 4(1), pages 1411067-141, January.
    2. Madsen, Dag Øivind & Stenheim, Tonny, 2014. "Balansert målstyring: En kort oversikt over forskningslitteraturen [The Balanced Scorecard: A brief overview of the research literature]," MPRA Paper 65991, University Library of Munich, Germany.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:ijppmp:v:58:y:2009:i:8:p:787-802. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.